Connecticut State Department of Revenue Services

Holiday Closure: The Department of Revenue Services will be closed on Wednesday, January 1st, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, January 15, 2025, at 10:00 a.m.

Ruling 89-42

Training

Your inquiry relates to the taxability of educational training services in systems design.

Educational training services in systems design that are rendered to individuals are not subject to sales or use tax providing they are not performed in connection with the sale of tangible personal property.

Educational training services in systems design that are rendered to businesses are subject to sales or use tax pursuant to section 12-426-27 of the Regulations of Connecticut State Agencies.


TIMOTHY F. BANNON
COMMISSIONER

August 14, 1989